A review of audit quality and joint provision of audit and non-audit services (2013)
Teng, Chie Min
The primary aim of the proposed research is to investigate and analyse changes in recent years in the market for the provision of non-audit services (NAS) - with a particular focus on the joint provision of audit and non-audit services and the potential effects on independence and the quality of audit. To reflect the need for a better understanding of the importance of non-audit services provision, and in order to further quantify, qualify and categorize these, we investigate how NAS are perceived by the public and investors, and why companies request joint provision from firms. Against a background in which issues of audit competition, efficiency, pricing and value added are on the front stage of the audit debate and audit regulation, this research is designed to provide input relevant to these issues, - input which will inform and be of use to firms, as well as the professional bodies and regulators more widely. Such an investigation provides additional insights on the magnitude and type of NAS provision to a broad spectrum of companies and stakeholders and also develops an understanding how NAS may enhance and/or overlap with their use of audit services.
Institute of Chartered Accountants in England and Wales (ICAEW)
Report prepared for Institute of Chartered Accountants in England and Wales (ICAEW)
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